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NEW PAPER
To provide an economic context for tax reform, The Hamilton Project has a new paper focusing on the role of our tax system in the long-run budget deficit, global competitiveness, and rising income inequality.
The U.S. corporate tax system introduced more than 100 years ago has not kept pace with changes to the economy. The growing role of financial innovation and the increasingly global nature of U.S. corporate operations are chief among these changes, necessitating reform. This paper proposes two reforms to the U.S. corporate tax system.
The dynamic forces of technological change, financial innovation, and globalization present new challenges for progressive taxation. This strategy paper offers several broad principles that reflect the new challenges facing our tax system in the 21st Century.
This paper describes a carbon tax swap that is revenue and distributionally neutral. The tax swap levies a tax on greenhouse gas emissions with revenue being used to fund a reduction in the income tax, tied to earned income.
This paper proposes increasing the return to work for low-income families through the expansion the earned income tax credit for low-income childless taxpayers and the creation of a targeted wage subsidy in certain economically depressed areas.
NEW PAPER
As tax time approaches, one focus of debate has been the progressivity of the U.S. tax code. Evidence shows that the current U.S. tax system is less progressive than the tax systems of other industrialized countries, and considerably less progressive today than it was just a few decades ago.
This paper argues that the current system of taxing multinational firms generates tax distortions. It proposes a new system that would protect the U.S. tax base while alleviating problems created by the current system.
In this paper, Edward D. Kleinbard introduces the Business Enterprise Income Tax (BEIT), a proposal for reforming business income taxation. He argues that the BEIT would achieve comprehensive and consistent taxation of capital income.
Akash Deep and Robert Z. Lawrence propose an affordable federal instrument that could mitigate the adverse impact of tax-revenue shocks on communities by allowing them to buy tax-base insurance.
Lily Batchelder proposes replacing the estate tax with an inheritance tax. She argues that this tax would lower taxes on heirs receiving smaller inheritances and those with moderate incomes.
Last night, President Barack Obama delivered his State of the Union address, putting forth his policy agenda to the 112th Congress on issues. Since its launch in 2006, The Hamilton Project has developed targeted policy proposals that touch on many of these areas, which we offer as a resource to policymakers in response to specific ideas mentioned by the President last evening.
In this paper, Austan Goolsbee proposes a program known as the "Simple Return," which would make it much easier for the millions of taxpayers with a relatively simple tax status to file their taxes.
NEW PAPER
A popular tax myth is that a large segment of Americans do not pay taxes and instead free ride off of our society. The Hamilton Project explores this myth and finds that virtually all Americans will pay some form of tax during their lifetime.
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